Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 125

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 427100 - Actual Program Fund 

Subsidy Collected

+ COLLSBAJ

COLLSBSD

COLLUR

COLLURAJ

Left Side Attribute Combination Right Side Attribute Combination

The sum of the BETCs-COLLSBSD, COLLSBAJ, COLLUR, COLLURAJ must equal the ending balances of USSGL 

427100-Actual Program Fund Subsidy Collected. This edit applies to financing accounts only (TAS with Financing 

Indicator of "D" or "G").

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Subsidy Collected

Bulletin No. 2024-03 DRAFT VII EDR - 1 IRC Handout 2/15/24
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 126

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426100 - Actual Collections of 

Business-Type Fees

+ FEECOLAJ

FEECOLL

Left Side Attribute Combination Right Side Attribute Combination

The sum of the BETCs-FEECOLL, FEECOLAJ must equal the ending balance of USSGL 426100-Actual Collections of 

Business-Type Fees. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Fees Collected

Bulletin No. 2024-03 DRAFT VII EDR - 2 IRC Handout 2/15/24
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 127

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426200 - Actual Collections of 

Loan Principal

+ PRINREAJ

PRINREP

Left Side Attribute Combination Right Side Attribute Combination

The sum of the BETCs-PRINREP, PRINREAJ must equal the ending balance of USSGL 426200-Actual Collections of 

Loan Principal. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Loan Principal Collected

Bulletin No. 2024-03 DRAFT VII EDR - 3 IRC Handout 2/15/24
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 128

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426300 - Actual Collections of 

Loan Interest

+ INTREP

INTREPAJ

Left Side Attribute Combination Right Side Attribute Combination

The sum of the BETCs-INTREP, INTREPAJ must equal the ending balance of USSGL 426300-Actual Collections of 

Loan Interest. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Loan Interest Collected

Bulletin No. 2024-03 DRAFT VII EDR - 4 IRC Handout 2/15/24
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 129

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426500 - Actual Collections 

From Sale of Foreclosed 

Property

+ PFPCOLAJ

PFPCOLL

Left Side Attribute Combination Right Side Attribute Combination

The sum of the BETCs-PFPCOLL, PFPCOLAJ must equal the ending balance of USSGL 426500-Actual Collections 

From Sale of Foreclosed Property. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or 

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Proceeds of Foreclosed Property Collected

Bulletin No. 2024-03 DRAFT VII EDR - 5 IRC Handout 2/15/24
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 130

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426400 - Actual Collections of 

Rent

+ RENTCOAJ

RENTCOLL

Left Side Attribute Combination Right Side Attribute Combination

The sum of the BETCs-RENTCOLL, RENTCOAJ must equal the ending balance of USSGL 426400-Actual Collections 

of Rent. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Rent Collected

Bulletin No. 2024-03 DRAFT VII EDR - 6 IRC Handout 2/15/24
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 131

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 427700 - Other Actual 

Collections - Federal/NonFederal Exception Sources

+ OACFED

OACFEDAJ

Left Side Attribute Combination Right Side Attribute Combination

The sum of the BETCs-OACFED, OACFEDAJ must equal the ending balance of USSGL 427700-Other Actual 

Collections-Federal/Non-Federal Exception Sources. This edit applies to financing accounts only (TAS with Financing 

Indicator of "D" or "G").

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Other Federal Collections

Bulletin No. 2024-03 DRAFT VII EDR - 7 IRC Handout 2/15/24
Part 2 DRAFT

SUPPLEMENT

Edit Rule Number: 132

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426600 - Other Actual 

Business-Type Collections 

From Non-Federal Sources

+ ONFCOLAJ

ONFCOLL

Left Side Attribute Combination Right Side Attribute Combination

The sum of the BETCs-ONFCOLL, ONFCOLAJ must equal the ending balance of USSGL 426600-Other Actual 

Business-Type Collections From Non-Federal Sources. This edit applies to financing accounts only (TAS with 

Financing Indicator of "D" or "G").

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Other Non-Federal Collections

Bulletin No. 2024-03 DRAFT VII EDR - 8 IRC Handout 2/15/24
Part 2 DRAFT

216

USSGL Account 

Number Begin/End Zero

101000 E 0

109000 E

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for Fund Balance With Treasury

The sum of the USSGL accounts must have a debit balance at a TAS level (only applies to expenditure accounts).

SZ: USSGL / Zero

Greater Than Or Equal (>=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2024-03 DRAFT VII EDR - 9 IRC Handout 2/15/24
Part 2 DRAFT

218

USSGL Account 

Number Begin/End PY Adj Zero

490200 E X 0

Left Side Attribute Combination Right Side Attribute Combination

USSGL 490200 Balance Check

USSGL account 490200 ending must have a credit balance at a TAS level.

SZ: USSGL / Zero

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2024-03 DRAFT VII EDR - 10 IRC Handout 2/15/24
Part 2 DRAFT

221

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E AAE 0

403500 E AAE

404400 E AAE

404700 E AAE

404800 E AAE

405000 E AAE

406000 E AAE

407000 E AAE

408000 E AAE

408100 E AAE

408200 E AAE

408300 E AAE

411100 E AAE

411200 E AAE

411300 E AAE

411400 E AAE

411500 E AAE

411600 E AAE

411601 E AAE

411700 E AAE

411800 E AAE

411900 E AAE

411910 E AAE

411912 E AAE

411920 E AAE

411990 E AAE

411991 E AAE

411992 E AAE

411993 E AAE

411994 E AAE

412000 E AAE

412050 E AAE

412100 E AAE

412200 E AAE

412250 E AAE

412300 E AAE

412400 E AAE

412500 E AAE

412600 E AAE

412700 E AAE

412800 E AAE

412900 E AAE

413000 E AAE

413100 E AAE

413120 E AAE

413200 E AAE

413300 E AAE

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "AAE" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "AAE" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Bulletin No. 2024-03 DRAFT VII EDR - 11 IRC Handout 2/15/24
Part 2 DRAFT

221

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "AAE" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "AAE" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

413400 E AAE

413415 E AAE

413500 E AAE

413600 E AAE

413700 E AAE

413800 E AAE

413810 E AAE

413900 E AAE

414000 E AAE

414100 E AAE

414120 E AAE

414200 E AAE

414201 E AAE

414202 E AAE

414203 E AAE

414300 E AAE

414400 E AAE

414500 E AAE

414600 E AAE

414700 E AAE

414800 E AAE

414900 E AAE

414910 E AAE

415000 E AAE

415100 E AAE

415200 E AAE

415300 E AAE

415400 E AAE

415500 E AAE

415700 E AAE

415730 E AAE

415800 E AAE

415900 E AAE

415901 E AAE

416000 E AAE

416500 E AAE

416512 E AAE

416600 E AAE

416612 E AAE

416700 E AAE

416712 E AAE

416800 E AAE

417000 E AAE

417100 E AAE

417200 E AAE

417300 E AAE

417400 E AAE

Bulletin No. 2024-03 DRAFT VII EDR - 12 IRC Handout 2/15/24
Part 2 DRAFT

221

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "AAE" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "AAE" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

417500 E AAE

417590 E AAE

417600 E AAE

417690 E AAE

418000 E AAE

418300 E AAE

419000 E AAE

419100 E AAE

419200 E AAE

419300 E AAE

419500 E AAE

419600 E AAE

419700 E AAE

419900 E AAE

420100 E AAE

420190 E AAE

421000 E AAE

421100 E AAE

421200 E AAE

421500 E AAE

421512 E AAE

422100 E AAE

422200 E AAE

422300 E AAE

422500 E AAE

422512 E AAE

423000 E AAE

423100 E AAE

423200 E AAE

423300 E AAE

423400 E AAE

423500 E AAE

424000 E AAE

425100 E AAE

425200 E AAE

425300 E AAE

425400 E AAE

425500 E AAE

425512 E AAE

426000 E AAE

426100 E AAE

426200 E AAE

426300 E AAE

426400 E AAE

426500 E AAE

426600 E AAE

426700 E AAE

Bulletin No. 2024-03 DRAFT VII EDR - 13 IRC Handout 2/15/24
Part 2 DRAFT

221

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "AAE" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "AAE" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

426800 E AAE

426900 E AAE

427000 E AAE

427100 E AAE

427300 E AAE

427500 E AAE

427600 E AAE

427700 E AAE

428300 E AAE

428500 E AAE

428600 E AAE

428700 E AAE

429000 E AAE

429500 E AAE

429590 E AAE

431000 E AAE

432000 E AAE

432100 E AAE

433000 E AAE

435000 E AAE

435100 E AAE

435190 E AAE

435400 E AAE

435500 E AAE

435600 E AAE

435700 E AAE

436000 E AAE

436001 E AAE

437000 E AAE

438200 E AAE

438300 E AAE

438400 E AAE

438500 E AAE

438600 E AAE

438700 E AAE

438800 E AAE

438900 E AAE

439000 E AAE

439100 E AAE

439190 E AAE

439200 E AAE

439300 E AAE

439400 E AAE

439401 E AAE

439402 E AAE

439412 E AAE

439432 E AAE

Bulletin No. 2024-03 DRAFT VII EDR - 14 IRC Handout 2/15/24
Part 2 DRAFT

221

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "AAE" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "AAE" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Edit Rule Number:

Fiscal Year 2025 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

439500 E AAE

439502 E AAE

439504 E AAE

439600 E AAE

439700 E AAE

439701 E AAE

439702 E AAE

439703 E AAE

439730 E AAE

439800 E AAE

439801 E AAE

439900 E AAE

442000 E AAE

443000 E AAE

445000 E AAE

449000 E AAE

451000 E AAE

459000 E AAE

461000 E AAE

462000 E AAE

462090 E AAE

462091 E AAE

463500 E AAE

465000 E AAE

469000 E AAE

470000 E AAE

472000 E AAE

479010 E AAE

480100 E AAE

480110 E AAE

480200 E AAE

483100 E AAE

483200 E AAE

487100 E AAE

487200 E AAE

488100 E AAE

488200 E AAE

490100 E AAE

490110 E AAE

490200 E AAE

490800 E AAE

493100 E AAE

497100 E AAE

497200 E AAE

498100 E AAE

498200 E AAE

Bulletin No. 2024-03 DRAFT VII EDR - 15 IRC Handout 2/15/24